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NY L84772

June 8, 2005

CLA-2-44:RR:NC:2:230 L84772


TARIFF NO.: 4412.29.3670

Mr. Todd Morrissette
PanTim Wood Products, Inc.
P.O. Box 10869
Portland, ME 04104

RE: The tariff classification of oak or maple plywood flooring from Indonesia

Dear Mr. Morrissette:

In your letter dated May 10, 2005 you requested a tariff classification ruling.

The ruling was requested on a product described as a three layer prefinished engineered hardwood flooring panel. A representative sample was submitted. The sample is a laminated wood flooring strip approximately 3” wide and 3/8” thick. It is composed of three layers of wood laminated together so that the grains of the layers run at an angle to each other. It meets the description of plywood.

The top layer consists of a 1.25 mm thick red oak veneer. (It may also consist of white oak or maple veneer.) The middle layer is an 8 mm thick lumbercore of Albizia falcataria. The bottom layer consists of poplar veneer less than 1 mm thick. The top layer is finished with five coats of clear acrylic polyurethane. The edges and ends of the flooring panel are tongued and grooved. The dimensions of the flooring panels to be imported are stated to be 10 mm x 75 mm x 900 mm.

The applicable subheading for the plywood flooring described above, with a face ply of either red oak, white oak or maple, will be 4412.29.3670, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for plywood, veneered panels and similar laminated wood; other, with at least one outer ply of nonconiferous wood; other; plywood, not surface covered or surface covered with a clear or transparent material, other. The rate of duty will be 8 percent ad valorem.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 646-733-3035.


Robert B. Swierupski

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